Article 9a - UNIFORM FIDUCIARY INCOME AND PRINCIPAL ACT
- Section 58-9a-101 - Citation of act
- Section 58-9a-102 - Definitions
- Section 58-9a-103 - Scope
- Section 58-9a-104 - Governing law
- Section 58-9a-201 - Fiduciary duties; general principles
- Section 58-9a-202 - Judicial review of exercise of discretionary power; request for instruction
- Section 58-9a-203 - Fiduciary's power to adjust
- Section 58-9a-301 - Definitions related to unitrusts
- Section 58-9a-302 - Application; duties and remedies
- Section 58-9a-303 - Authority of fiduciary
- Section 58-9a-304 - Notice to fiduciaries
- Section 58-9a-305 - Unitrust policy; requirements
- Section 58-9a-306 - Same; unitrust rate
- Section 58-9a-307 - Same; applicable value
- Section 58-9a-308 - Same; period required; optional standards
- Section 58-9a-309 - Special tax benefits; other rules
- Section 58-9a-401 - Character of receipts from entity
- Section 58-9a-402 - Receipts from distribution from trust or estate
- Section 58-9a-403 - Accounting for business or other activity conducted by fiduciary
- Section 58-9a-404 - Principal receipts
- Section 58-9a-405 - Receipts from rental property
- Section 58-9a-406 - Receipt from obligation to be paid in money
- Section 58-9a-407 - Receipts from insurance policy or contract
- Section 58-9a-408 - Insubstantial allocation not required
- Section 58-9a-409 - Receipts from deferred compensation, annuity or similar payment
- Section 58-9a-410 - Receipts produced by a liquidating asset
- Section 58-9a-411 - Receipts from interest in minerals, water and other natural resources
- Section 58-9a-412 - Receipts from sale of timber
- Section 58-9a-413 - Marital deduction property not productive of income
- Section 58-9a-414 - Receipts from derivative or option
- Section 58-9a-415 - Receipts from asset-backed security
- Section 58-9a-416 - Receipts from other financial instrument or arrangement
- Section 58-9a-501 - Disbursement from income
- Section 58-9a-502 - Disbursement from principal
- Section 58-9a-503 - Transfer from income to principal for depreciation
- Section 58-9a-504 - Reimbursement of income from principal
- Section 58-9a-505 - Reimbursement of principal from income
- Section 58-9a-506 - Income taxes
- Section 58-9a-507 - Adjustment between income and principal because of taxes
- Section 58-9a-601 - Determination and distribution of net income
- Section 58-9a-602 - Distribution to successor beneficiary
- Section 58-9a-701 - When right to income begins and ends
- Section 58-9a-702 - Apportionment of receipts and disbursements when decedent dies or income interest begins
- Section 58-9a-703 - Apportionment when income interest ends
- Section 58-9a-801 - Uniformity of application and construction
- Section 58-9a-802 - Relation to electronic signatures in global and national commerce act
- Section 58-9a-803 - Application to trust or estate
- Section 58-9a-804 - Severability